Lewis acid-promoted reaction of ethyl 3-ethoxy-2, 2-difluoro-3-(dimethylamino) propionate (1) with some silylated nucleophiles afforded β, β-difluoroamines in good yields. The formation of iminium ion intermediate from 1 and BF 3· OEt 2 was confirmed by 19 F and 13 C NMR spectroscopy.